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Boone

Boone County · How cities work

$2,310 a yearproperty tax on a $200,000 home here, FY27, for every local government ($27.38 per $1,000 of taxable value)1
$1,270 a yearof that goes to the city ($15.13 per $1,000)
$8.5Mproperty taxes the city levies, FY27
$30.0Mcity budget, FY27, without city-run utilities (not yet reported)2

Who runs it

The city council passes ordinances, adopts the budget and sets the city’s property tax.

  • Dave CasottiBoone Mayor · elected November 4, 2025
  • John NiemantsBoone Park Commissioner · elected November 4, 2025
  • Jordan HammerBoone City Council Ward 1 · elected November 4, 2025
  • Kevin PearsonBoone Park Commissioner · elected November 4, 2025
  • Kole HilsabeckBoone City Council Ward 5 · elected November 4, 2025
  • Linda S. WilliamsonBoone City Council At-Large · elected November 4, 2025
  • Lisa KahookeleBoone City Council Ward 3 · elected November 4, 2025
  • Marc PeterBoone Park Commissioner · elected November 4, 2025
  • Cory Giles HensonBoone City Council Ward 2 · elected November 7, 2023
  • David SherryBoone Park Commissioner · elected November 7, 2023
  • Kyle AngstromBoone City Council At-Large · elected November 7, 2023
  • Susan ThorngrenBoone Park Commissioner · elected November 7, 2023
  • Terry A. MoormanBoone City Council Ward 4 · elected November 7, 2023

Officials are worked out from election results: every member whose four-year term is still running, plus appointments and titles Iowa Funnel has been told about. A resignation may not show yet.

Meetings and agendas

What the council is deciding: each agenda, the resolutions and ordinances on it, and a plain-language summary.

Iowa Funnel doesn’t read this city’s agendas yet. Every council and board posts its agenda at least 24 hours before it meets.

Property taxes

How the bill is collected · What each levy is for

Who gets a property owner’s tax bill in Boone

Homes and businesses in most of Boone pay a combined $38.89 per $1,000 of taxable value (FY27). They pay it all to the Boone County treasurer, who passes each government its share; the city sets and gets only its own piece, $15.13. Estimate your bill.

  • Boone schools$16.9444%
  • City of Boone$15.1339%
  • Boone County$3.248%
  • Boone County Hospital$2.216%
  • Des Moines Area Community College$0.812%
  • Boone County Assessor$0.431%
  • Boone County Extension (ISU Extension and Outreach)$0.13<1%

Rates over time

Per $1,000 of taxable value: the typical combined rate people in Boone pay, and the city government’s own piece of it.

CombinedCity’s own
0$10$20$30$40’20’22’24’26’27CombinedCity’s own
0$10$20$30$40’20’21’22’23’24’25’26’27CombinedCity’s own
YearCombinedCity’s own
FY20$35.13$15.63
FY21$34.45$15.63
FY22$33.49$15.63
FY23$32.57$15.13
FY24$31.46$15.13
FY25$30.70$15.13
FY26$31.79$15.13
FY27$27.38$15.13
Show the numbers
YearCombinedCity’s own
FY20$35.13$15.63
FY21$34.45$15.63
FY22$33.49$15.63
FY23$32.57$15.13
FY24$31.46$15.13
FY25$30.70$15.13
FY26$31.79$15.13
FY27$27.38$15.13

Compared with places this size3

Boone’s city property tax rate of $15.13 per $1,000 is the 8th highest of 20 Iowa cities with 8,500–17,000 people. The middle of the group is $14.16.

Keokuk: $19.68Fort Madison: $18.84Waverly: $17.53Newton: $17.10Fairfield: $16.69Grinnell: $15.60Storm Lake: $15.17Norwalk: $14.89Oskaloosa: $14.47Spencer: $13.84Indianola: $13.33Pleasant Hill: $12.10Mount Pleasant: $11.94Carroll: $11.25Le Mars: $11.18Sioux Center: $11.05Bondurant: $10.82Pella: $10.75Grimes: $10.70Boone: $15.13$10.70 lowest$19.68 highestmiddle
See all 20
#PlaceRate per $1,000People
1Keokuk$19.689,462
2Fort Madison$18.849,983
3Waverly$17.5310,576
4Newton$17.1015,709
5Fairfield$16.699,511
6Grinnell$15.609,495
7Storm Lake$15.1711,627
8Boone$15.1312,461
9Norwalk$14.8915,396
10Oskaloosa$14.4711,575
11Spencer$13.8411,418
12Indianola$13.3316,297
13Pleasant Hill$12.1011,942
14Mount Pleasant$11.948,509
15Carroll$11.2510,125
16Le Mars$11.1810,674
17Sioux Center$11.058,675
18Bondurant$10.829,511
19Pella$10.7510,965
20Grimes$10.7017,266

The city’s levies, FY27

What the city raises from each levy. The general levy is capped by state law; the others are set aside for one purpose.

  • Consolidate General Fund$4.2M50%
  • Total Employee Benefit Levies$2.8M33%
  • Debt Service Levy$1.1M13%
  • Liability, property & self insurance costs$359,2024%

Budget and spending

Reading a local budget

Where each dollar of Boone’s budget goes, FY26

Capital Projects: 40¢ of every dollar40¢Business Type / Enterprise: 20¢ of every dollar20¢Public Safety: 18¢ of every dollar18¢Public Works: 7¢ of every dollarCulture and Recreation: 7¢ of every dollarEverything else: 9¢ of every dollar9¢

Planned spending from all funds, including city-run utilities like water and sewer (“business type”), which some cities run and others don’t. Transfers between funds are left out. “Cities this size” is the average for the 19 Iowa cities closest in size (8,500–17,000 people).

Where it goesOf each dollarCities this size (19)
Capital Projects40¢20¢
Business Type / Enterprise20¢39¢
Public Safety18¢12¢
Public Works7¢6¢
Culture and Recreation7¢6¢
Everything else9¢15¢

Planned spending, FY27

All funds: property taxes, utility and other fees, state and federal money. “Business type” is city-run utilities and enterprises like water or sewer.

  • Capital Projects$14.8M49%
  • Public Safety$6.3M21%
  • Debt Service$2.5M8%
  • Public Works$2.3M8%
  • Culture and Recreation$2.2M7%
  • General Government$1.4M5%
  • Community and Economic Development$571,6002%
  • Health and Social Services$90,0000%

The state’s FY27 file doesn’t include business type / enterprise yet ($6.1M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$2.4M$2.3M
Public Safety$5.2M$4.7M
Health and Social Services$67,900$70,000
General Government$1.4M$1.3M
Debt Service$816,800$815,355
Culture and Recreation$1.8M$1.9M
Community and Economic Development$448,200$413,731
Capital Projects$18.9M$742,451
Business Type / Enterprise$7.6M$6.2M

What it spent each year

FY24 left out4

$26.4M
’17’18’19’20’21’22’23’25

State money

What the State of Iowa pays the city each year, and whether it has kept up with prices. Does state money keep pace? 5

What the state pays the city

$2.1M in FY25: up 17% since FY19 while prices rose 25%, so it buys 7% less. Road Use Tax, the money for streets the state sends every year by formula, is up 8% since FY19 while prices rose 25%, so it buys 14% less; grants come and go.

In today's dollarsActual dollars
$1.0M$1.8M$2.5M$3.3M$4.0M’19’21’23’25Today's $Actual
$1.0M$1.8M$2.5M$3.3M$4.0M’19’20’21’22’23’24’25Today's $Actual
SourceFY22FY23FY24FY25
Road Use Tax (streets)$1.7M$1.7M$1.8M$1.8M
State grants$61,560$19,117$432,207$18,581
Commercial and industrial tax replacement (“backfill”)$140,903$123,291$145,209$99,646
Business Tax Credit––$197,633$198,376
Iowa Economic Development Authority––$100,000$60,000
Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$1.7M$1.7M$1.8M$1.8M
State grants$61,560$19,117$432,207$18,581
Commercial and industrial tax replacement (“backfill”)$140,903$123,291$145,209$99,646
Business Tax Credit––$197,633$198,376
Iowa Economic Development Authority––$100,000$60,000

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−14%$1.6M → $1.8M, up 8% since FY19 while prices rose 25%, so it buys 14% less
  • State grants−37%$23,414 → $18,581, down 21% since FY19 while prices rose 25%, so it buys 37% less
  • Iowa Economic Development Authority−73%$173,950 → $60,000, down 66% since FY19 while prices rose 25%, so it buys 73% less

Collected by the state for the city

The local option sales tax is a city tax voters approved; the state collects it with the state sales tax and sends it back. It isn’t state aid. It’s up 63% since FY19 while prices rose 25%, so it buys 30% more.

$1.9M
’19’20’21’22’23’24’25

Federal grants, for comparison: $640,455 in FY25.

Elections

Most recent: November 4, 2025

City · 6

3 seats: the top 3 win.

Local races from civicAPI and county auditors for Boone; official results are on each county auditor’s site.

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